Legal analysis: 1, login to the natural person electronic tax bureau (withholding end); 2. Click the check button for refund fee; 3. Check whether the data is accurate after the system automatically finds out the refund fee information. The specific data can be checked in detail with the declaration information in the query statistics-company declaration record query. Pay attention to the tax ownership period and actual storage period when checking; 4. After the verification is correct, click the button I have verified to submit and confirm. There is no need for other operations in the follow-up, just wait for the notice from the tax bureau.

The refund of personal income tax withholding fee can be applied by logging in to the withholding end of the natural person electronic tax bureau. The specific steps are as follows:

1, first log in to the withholding end of the natural person electronic tax bureau;

2. Enter the withholding interface, click "Check for Refund Fee" at the bottom of the menu bar on the left-click "Get Statement"-and wait for the system to automatically obtain the statement and the list of single account check;

3. Verify the contents of the statement and the checklist of single household-click "I have checked it correctly" to submit it;

4. The system will pop up the Application for Refund of Withholding and Paying Fees-select the bank, bank account number and bank branch-read the statement-submit-pop up the box of "Confirmation Information"-click OK.

After completing the above steps, the corresponding handling fee can be refunded after the tax authorities have completed the audit.

Legal basis: Article 9 of the Individual Income Tax Law of the People's Republic of China takes the income as the taxpayer and the unit or individual who pays the income as the withholding agent.